French General Tax Code
In forceI. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of article L. 211-1 of the Environment Code are exempt from property tax on undeveloped land levied for the benefit of municipalities and their public establishments for inter-municipal cooperation up to a limit of 50% when they appear on a list drawn up by the mayor on the recommendation of the municipal direct tax commission and are subject to a five-year management commitment relating in particular to the non-return of plots and the preservation of avifauna, without excluding the practice of hunting, provided that it is associated with the preservation and maintenance of habitats.
The exemption applies for five years from the year following that in which the commitment is signed and is renewable. It does not apply to undeveloped properties exempted under articles 1394 B and 1649 of this code.
The list of parcels benefiting from the exemption and any changes to this list are communicated by the mayor to the tax authorities before 1st September of the year preceding the tax year. This list and any changes made to it are displayed at the town hall.
To benefit from the exemption, the owner must provide the tax department, before 1st January of the first year for which the exemption is applicable or renewable, with the undertaking given for the plots belonging to him/her included on the list drawn up by the mayor. For plots leased under articles L. 411-1 et seq of the French Rural and Maritime Fishing Code, the commitment must be co-signed by the lessee. The terms and conditions of this undertaking are defined by decree in the Conseil d'Etat.
In the event of incorrect registration on the list or where the conditions for benefiting from the exemption are not met, the resulting taxes are assessed in favour of the State, under the conditions set out in the article L. 173 of the tax procedures book.
II. - The exemption for undeveloped properties provided for in I of this article is increased to 100% for undeveloped properties located in natural areas covered by articles L. 211-3, L. 322-1 to L. 322-14, L. 331-1 to L. 333-4, L. 341-1 to L. 341-15-1, L. 411-1, L. 411-2 and L. 414-1 to L. 414-7 of the French Environment Code. The five-year management commitment covers the non-return of the parcels in question and compliance with the charters and management or objective documents approved under the regulations referred to above.
If parcels eligible for the 50% exemption and the 100% exemption co-exist in the same municipality, two lists corresponding to each of the applicable exemptions must be drawn up by the mayor on the recommendation of the municipal direct tax commission.
